be a going concernとは 意味・読み方・使い方

If an organization or a person in the organization fails to comply with laws and regulations or acts in disregard of social norms, the organization or the person will be punished and criticized in proportion to the severity of the incompliance or act, and consequently may jeopardize the organization's ability to continue as a going concern.発音を聞く 例文帳に追加

組織や組織内の者が法令の遵守を怠り、又は社会規範を無視した行動をとれば、それに応じた罰則、批判を受け、組織の存続すら危うくしかねない。 - 金融庁

Given that the standards of fieldwork in the Auditing Standards will be revised so that the auditor will be required to determine whether a “material uncertainty regarding the going concern assumption” exists related to the events or conditions, the BAC has decided to amend the reporting standards so that the auditor is required to express an opinion as to the appropriateness of disclosure in relevant financial statements when a “material uncertainty regarding the going concern assumption” exists.発音を聞く 例文帳に追加

実施基準において、継続企業の前提に関し、監査人は、「継続企業の前提に関する重要な不確実性が認められるか否か」を確認することとなるよう改訂されることから、監査報告においても監査人は「継続企業の前提に関する重要な不確実性」が認められるときの財務諸表の記載に関して意見を表明することとした。 - 金融庁

There may be cases where “explanatory notes regarding the going concern assumption” would have been made in accordance with the past standards but would not be provided in accordance with the revised standards, since management’s plans for future actions offset a potential material uncertainty relating to the events or conditions.発音を聞く 例文帳に追加

なお、従来、「継続企業の前提に関する注記」がなされてきたケースの一部について、経営者の対応策等から継続企業の前提に関する重要な不確実性が認められないため、「注記」に至らないケースが生じることもある。 - 金融庁

(3) If the management does not present its assessments or plans for future actions in relation to the events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern, there may be cases where the auditor is not able to obtain sufficient appropriate audit evidence to verify whether a material uncertainty regarding the going concern assumption exists. In such cases, the auditor shall determine whether to disclaim the opinion, having followed the provisions similar to the situations where he or she is not able to perform the audit procedures that he or she believes are necessary.発音を聞く 例文帳に追加

３ 監査人は、継続企業の前提に重要な疑義を生じさせるような事象又は状況に関して経営者が評価及び対応策を示さないときには、継続企業の前提に関する重要な不確実性が認められるか否かを確かめる十分かつ適切な監査証拠を入手できないことがあるため、重要な監査手続を実施できなかった場合に準じて意見の表明の適否を判断しなければならない。 - 金融庁

The rapid deterioration of business performance recently has led to an increase in the number of entities which refer to the going concern assumption in explanatory notes of their (quarterly) financial statements, and as supplementary information in the relevant auditor’s reports.Some attributed this to the fact that the Regulations Concerning Financial Statements, etc., which stipulate the disclosure of explanatory notes regarding the going concern assumption, and the Auditing Standards, which set out the auditor’s responsibility therewith, seem to require that, whenever certain events or conditions exist, explanatory notes and supplementary information concerning the going concern assumption be included automatically in the financial statements and the auditor’s report respectively.There are heightened concerns that this has resulted in the practice in which the explanatory notes are added on the basis of a mere existence of such facts without allowing any judgment.発音を聞く 例文帳に追加

近時の企業業績の急激な悪化に伴い、（四半期）財務諸表に継続企業の前提に関する注記や監査報告書に追記情報が付される企業が増加しているが、その背景として、継続企業の前提に関する注記の開示を規定している財務諸表等規則等やその監査を規定する監査基準において、一定の事象や状況が存在すれば直ちに継続企業の前提に関する注記及び追記情報の記載を要するとの規定となっているとの理解がなされ、一定の事実の存在により画一的に当該注記を行う実務となっているとの指摘がある。 - 金融庁

Following the establishment of the BAT level, it is expected going forward that the small quantity of HCB unintentionally generated in the TCPA manufacturing process must reduced as much as technically and economically possible in terms of the HCB concentration of TCPA to be shipped and used. On the other hand, there remains a concern about the possibility of removed HCB contained in wastewater from TCPA makers being released into the environment.発音を聞く 例文帳に追加

今回のＢＡＴレベル設定により、今後、ＴＣＰＡ製造工程で非意図的に生成された微量のＨＣＢについて、その製品中に含まれての出荷及び使用が技術的・経済的に可能な限り削減されることが期待されるが、一方において、そのＨＣＢがＴＣＰＡメーカーの廃水等に含まれて環境中に排出される可能性が懸念される。 - 経済産業省

Some claim that whenever a significant doubt related to financial conditions exists, such as difficulties in raising new capital, if it is judged that the doubt would be removed by the listing, once it is approved, the application should be treated at the listing examination as if the note of doubt about its going concern had not been made.発音を聞く 例文帳に追加

また、上場申請のための有価証券報告書において、継続企業の前提に関する重要な疑義の注記がなされた企業については、上場可能性が著しく低くなると言われているところ、重要な疑義が新たな資金調達の困難性など財務活動関係のものであって、上場が実現する場合には当該疑義がなくなるものと判断される場合には、上場審査において継続企業の前提に関する疑義の注記がないものとして取り扱うべきとの声もある。 - 経済産業省